Sub-paragraph 3: Direct preparation allowances

Direct allocations are granted in addition to the sums invested by production companies for the preparation of feature-length cinematographic works when the following conditions are met:1° At least 80% of the cost of the preparatory work is incurred in France, up to a maximum of 160% of the combined amount of the sums invested and the direct allocations;2° The preparatory work relating to conception, adaptation and writing gives rise to…

The amount of the direct allocation is equal to 25% of the amount of the sums invested. For the portion of the sums invested and allocated to expenditure corresponding to the work mentioned in 2° of article 211-84, the direct allocation is equal to 50% of the amount of this share when the expenses are paid before the work goes into production.

Direct preparation allowances are subject to the same payment and repayment conditions as preparation investment allowances, of which they are an accessory.